An introduction to the preparation and analysis of financial statements. Specific topics include the accounting model, general purpose financial statements and accounting for assets, liabilities and equity.

3

0

0

0

0

ACC202Principles of Accounting II

Credit Hours

Recitation/Lecture Hours

Studio Hours

Clinical Hours

Lab Hours

Prerequisites:ACC201

A continuation of ACC 201 and an introduction to the use of accounting information for management decision making. Specific topics include determining cash flows, international accounting, product costing, budgeting and other concepts of management accounting

3

0

0

0

0

ACC307Financial Statement Analysis

Credit Hours

Recitation/Lecture Hours

Studio Hours

Clinical Hours

Lab Hours

Prerequisites:ACC202

This course adopts a user perspective and focuses on the understanding and use of corporate annual reports as a primary source of accounting information. An emphasis is put on the importance of such topics as cash flow, ratio analysis and consolidations. (This course is not open to accounting majors.)

3

0

0

0

0

ACC311Financial Accounting I

Credit Hours

Recitation/Lecture Hours

Studio Hours

Clinical Hours

Lab Hours

Prerequisites:ACC202

Accounting theory, principles and practices underlying the earnings statement, retained earnings statement, statement of financial position and statement of cash flows. Emphasis is given to the measurement, valuation and reporting of assets and liabilities and their effect on earnings determination.

3

0

0

0

0

ACC312Financial Accounting II

Credit Hours

Recitation/Lecture Hours

Studio Hours

Clinical Hours

Lab Hours

Prerequisites:ACC311

Continues the study begun in ACC 311 of accounting theory, principles and practices underlying the financial statements. Emphasis is given to the measurement, valuation and reporting of liabilities and stockholders? equity and their effect on earnings determination. Complex topics considered include leases, pensions and other employee retirement benefits, deferred income taxes and earnings per share. In addition, international differences in a few accounting areas are briefly discussed.

A critical examination of the accounting theory and practices involved in a select number of advanced accounting topics. These topics will include accounting for business combinations and consolidations, governmental/fund accounting, non-for-profits, accounting for international transactions and global enterprises. Other topics might include such items as branch accounting, partnerships, or segment accounting.

3

0

0

0

0

ACC430Federal Income Taxation I

Credit Hours

Recitation/Lecture Hours

Studio Hours

Clinical Hours

Lab Hours

Prerequisites:

A study of the basic principles for the determination of taxable income as established by Congress, the Internal Revenue Service and the courts. The areas of gross income, capital gains, adjusted gross income, exemptions and both personal and business deductions are emphasized with a primary focus on individual taxation.

3

0

0

0

0

ACC440Federal Income Taxation II

Credit Hours

Recitation/Lecture Hours

Studio Hours

Clinical Hours

Lab Hours

Prerequisites:ACC430

An examination of the basic tax principles applying to corporations, partnerships, estates, and trusts. Primary emphasis will be placed on the taxation of corporations and partnerships.

3

0

0

0

0

ACC451Auditing

Credit Hours

Recitation/Lecture Hours

Studio Hours

Clinical Hours

Lab Hours

Prerequisites:ACC312ACC350MTH214

A study of the standards, procedures, and theories of independent and internal auditing with primary emphasis upon financial statement examinations by CPAs. Subjects include: the nature and scope of auditing, auditing standards and procedures, code of conduct, internal control and other professional and technical auditing considerations.

3

0

0

0

0

ACC495Directed Studies in Accounting

Credit Hours

Recitation/Lecture Hours

Studio Hours

Clinical Hours

Lab Hours

Prerequisites:ACC312and approval of instructor and program director.

An intensive study of special topics in accounting directed by members of the regular faculty.